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Year is the calendar year in which distributions are required to begin under the Payment Of <br />Death Benefits section, below. <br />2.12 Domestic Partner. <br />"Domestic Partner" means a person who has a currently registered domestic partnership (or <br />had in the case of a "surviving Domestic Partner" in the event of the Participant's death) with <br />the Participant, with a governmental body pursuant to State or local law authorizing such <br />registration. <br />2.13. Elective Deferred Compensation. <br />"Elective Deferred Compensation" means the amount of the Participant's Compensation, not <br />yet paid to the Participant that the Participant designates as the amount that shall be deferred. <br />in accordance with the provisions of this Plan. <br />2.14. Eligible Retirement, Plan. <br />"Eligible Retirement Plan" means a qualified trust described in Code section 401(a), an <br />annuity plan described in Code section 403(x), an annuity contract described in Code section <br />403(b), an individual retirement account described in Code section 408(a), a Roth individual <br />retirement account described in Code section 408A (effective for distributions after <br />December 31, 2007), an individual retirement annuity described in Code section 408(b) other <br />than an endowment contract, or an eligible deferred compensation plan described in Code <br />section 457(b) that is maintained by a State, political subdivision of a State, or any agency or <br />instrumentality of a State or political subdivision of a State and that agrees to separately <br />account for amounts transferred into such plan from this Plan, that accepts the Distributee's <br />Eligible Rollover Distribution; provided, however, that in the case of an Eligible Rollover <br />Distribution to a designated Beneficiary who is not the Employee's surviving Spouse, (i) an <br />Eligible Retirement Plan shall be either an individual retirement account described in Gode <br />section 408(a), a Roth individual retirement account described in Code section 408A (effective . <br />for distributions after December 31, 2007), or an individual retirement annuity described in <br />Code section 408(b) other than an endowment contract and (ii) a direct trustee-to-trustee <br />transfer is made to such an account or annuity. <br />2.15. Eligible Rollover Distribution. <br />"Eligible Rollover Distribution" means any distribution of all or any portion of the balance to the <br />credit of the Distributee; provided, however, that an .Eligible Rollover Distribution does not <br />include: <br />A. Any distribution that is one of a series of substantially equal periodic payments (not <br />less frequently than annually) made for the life (or life expectancy) of the Distributee or <br />the joint lives (or joint life expectancies) of the Distributee and the Distributee's <br />designated Beneficiary, or for a specified period of ten (10) years or more; <br />B. Any distribution to the extent such distribution is required. under Code <br />section 401(a)(9); <br />C. The portion of any distribution that is not includible in gross income; provided, <br />however, that: <br />1. A portion of a distribution shall not fail to be an Eligible Rollover Distribution <br />merely because the portion consists of after-tax.. Employee contributions that <br />are not includible in gross income; and <br />